Accounting Commons^™

Identifying Business Risk Factors Of Identity Theft, Robert K. Minniti

Walden Dissertations and Doctoral Studies

Businesses are under pressure to identify and control risks affecting profitability, including the risk of fraud. Identity theft, a type of fraud, costs businesses, governments, and individuals in excess of $56 billion a year. In order to develop good internal controls to help prevent and detect fraud, it is necessary to identify the risks to the business, but business owners are not always aware of what risk factors relate to identity theft. A nonexperimental research design formed the basis of this research study. The population for this study was data from all 50 U.S. states, represented via government databases maintained …

Integration Of Sustainability Reporting At An Academic Institution, James William Shimko

Walden Dissertations and Doctoral Studies

Leaders at nonprofit academic institutions are following the global business trend of embracing sustainability initiatives for positive social change; however, there has been slow growth in sustainability reporting among academic institutions. The purpose of this study was to explore the strategies and processes necessary for leaders and managers to integrate sustainability reporting into the reporting cycle for a nonprofit higher education institution. I conducted a single case study of a nonprofit academic institution that utilized sustainability reporting. The study sample consisted of 4 leaders and managers at a nonprofit academic institution located in the state of Michigan that published sustainability …

Controlling Auditor Interactions To Improve The Quality Of A Financial Statement Audit, Christopher Turner

Walden Dissertations and Doctoral Studies

Poor quality financial statement audits have a negative impact on the information provided to principals and stakeholders that can increase the risk of corporate fraud. The well-documented collapses of companies, such as Enron and WorldCom, brought the issue of audit quality to the headlines. Using agency theory as the conceptual framework, the purpose of this single case study was to determine what strategies client managers and boards can use to facilitate an engagement with an audit firm and effectively carry out their responsibility to provide effective relevant evidence and support for their management assertions as outlined in the engagement letter. …

Accounting Strategies For Small Business Law Firms' Sustainability, Karen Ann Adams

Walden Dissertations and Doctoral Studies

Small business family law firms generate jobs within the local community, but often fail because of suboptimal accounting strategies. A multiple case study was used to research the accounting strategies small business family law firm owners use to succeed in business beyond 5 years. The population for this study was three small business owners of family law firms located in West Chester, Pennsylvania. The small business family law firm owners had achieved and maintained profitability of their businesses for a minimum of 5 years. Financial literacy theory and the leadership skill model comprised the conceptual framework for this study. Data …

Leadership Competency, Service Time, And Gender Orientation: A Comparative Study Of Cpa Leaders, Delores Cauthorne King

Walden Dissertations and Doctoral Studies

Working in environments that could be described as task-oriented, certified public accountants (CPAs) are generally considered to be leaders. In 2015, within the United States, fewer than 30% of CPAs were women. Based on the theoretical framework of Eagly and Karau's role congruity theory and Bandura's social learning theory, this survey study sought to understand the relationship between self-rated leadership competency, service time, and gender orientation of female CPAs in leadership positions for 5 years or more, compared to men working in similar positions. A sample of 92 CPAs (46 women, 46 men) completed 2 online surveys, the LPI-Self Leadership …

Budgets As A Primary Control In New Hampshire Governmental Units, Dennis C. Shea

Walden Dissertations and Doctoral Studies

The annual budget process is a primary financial control mechanism over community resources. However, in New Hampshire, some business school leaders do not have effective strategies for proper budget creation and execution. Using agency theory to frame this study, the purpose of this explanatory case study was to explore strategies for proper budget creation and execution in local school administrative units (SAUs) in New Hampshire. The targeted population was comprised of New Hampshire SAU business administrators who had operational responsibility for the administration of the yearly public budgets in each school district. Data were collected from SAU document review and …

Implementation Of International Financial Reporting Standards By Listed Companies In Nigeria, Emmanuel Inalegwu Ogbenjuwa

Walden Dissertations and Doctoral Studies

This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theoretical frameworks which undergirded the study were theories of organizational behaviors and attitudinal change. Data were collected via …

Executive Compensation, Firm Performance, And Net Community Benefits Within Nonprofit Urban Hospitals, Terry Deshawn Long

Walden Dissertations and Doctoral Studies

Nonprofit hospitals are under increased pressure to maintain financial stability and compliance with Internal Revenue Service (IRS) net community benefit requirements. Boards of directors are not always confident that the compensation packages awarded to executives stimulate them to act in the organization's best interest. The principal-agent theory formed the basis of this correlational study. Archival data from National Center for Charitable Statistics, Guidestar, and the Center for Medicare & Medicaid Services were collected from 117 nonprofit urban hospitals for the fiscal year 2013. Regression analysis was used to determine the significance of relationships between return on assets (ROA), change in …

The Certifying Triangle Of Financial Reports, Dong Li

LSU Doctoral Dissertations

This research provides theoretical, regulatory, and empirical underpinnings that financial reports are the joint representation of the certifying triangle (i.e., CEO-CFO-Auditor). This research also finds that replacement of the CEO tends to reduce the survival rate of the CFO with the firm, and vice versa; replacement of the CFO reduces the survival rate of the auditor, and vice versa. However, an association does not exist between the survival rate of the CEO and the auditor. Moreover, while a single realignment of the certifying triangle does not reduce the year-end ERC, a double (CEO-CFO) realignment significantly decreases the ERC. This negative …

Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr.

Honors College Theses

The purpose of this research is to determine the probability that faculty will publish in the top journals in their respective fields, and if the probability of publishing in those top journals is equally likely across accounting, finance, and management disciplines. To address these questions we collected data from the top journals on the ABDC Journal list for the years 2013-2014. Specifically, we wanted to know how many publication opportunities in the top journals were available during the those two years, how many schools were able to publish in the top journals, and which schools had the most success in …

Walgreens: Financial Analysis And Recommendations, Madeleine Robinson

Honors Theses

This thesis is an analysis including recommendations for the publically traded company, Walgreens. By using the most recent 10-K filing, a complete financial analysis was completed. Through the findings it was recommended to Walgreens that they focus more on mobile growth to compete with technology of competitors, as well as bring an in store area to represent their mobile presence.

Corporate Political Connections And Tax Aggressiveness, Chansog (Francis) Kim, Liandong Zhang

Research Collection School Of Accountancy

This study investigates the relation between corporate political connections and tax aggressiveness. We study a broad array of corporate political activities, including the employment of connected directors, campaign contributions, and lobbying. Using a large hand-collected data set of U.S. firms' political connections, we find that politically connected firms are more tax aggressive than nonconnected firms, after controlling for other determinants of tax aggressiveness, industry and year fixed effects, and the endogenous choice of being politically connected. Our findings are robust to various measures of political connections and tax aggressiveness. These results are consistent with the conjecture that politically connected firms …

Client Conservatism And Auditor-Client Contracting, Mark L. Defond, Chee Yeow Lim, Yoonseok Zang

Research Collection School Of Accountancy

We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path analysis, we find evidence that both inherent risk and auditor business risk explain these associations. Also consistent with conservatism reducing auditor business risk, we find that client conservatism is associated with fewer lawsuits against auditors and with fewer client restatements. Taken together, our results are consistent with auditors viewing client conservatism as an important determinant of engagement risk that, in turn, affects auditor-client contracting decisions. Our …

The Effect Of Hypothesis Framing, Prior Expectation And Professional Trait Scepticism On Experts’ And Novices’ Evidence Selected In A Complex Task, Abhijit Das

Theses: Doctorates and Masters

This study examines evidence selection strategy among external auditors (i.e. professionals) and accounting students (i.e. novices) in a going concern assessment task considering three factors; hypothesis framing, prior expectation and professional “trait” scepticism as measured by Hurtt (2010) scale. Within this context, the study sets out to accomplish three goals: (1) to re-examine evidence selection strategy based on hypothesis framing and prior expectation, (2) to validate the Hurtt (2010) scale using expert reviews and confirmatory factor analysis and (3) to investigate whether professional trait scepticism influences selection strategy.

Owing to the incidence of high-profile accounting and auditing scandals worldwide, the …

Measuring The Quality And Identifying Influencing Factors Of Sustainability Reporting: Evidence From The Resources Industry In Australia, Siew Hoon Ong

Theses: Doctorates and Masters

The lack of a standardised reporting framework in sustainability reporting has resulted in companies producing unaudited generic sustainability information that are not reflective of companies’ actual sustainability performance. The disclosures also differ in quality and hinder comparison. This study addresses these problems with the development of a new scoring index that integrates the hard and soft principles in Clarkson, Li, Richardson and Vasvari’s (2008) environmental index with performance indicators of the Global Reporting Initiatives (GRI) framework. The newly developed index comprises all three aspects of sustainability (economic, environmental and social) and adopts a standardised scoring scale that is reflective of …

Understanding Audit Quality: Insights From Audit Professionals And Investors*, Brant E. Christensen, Steven M. Glover, Thomas C. Omer, Marjorie K. Shelley

Faculty Publications

Projects seeking to define, measure, and evaluate audit quality are on the agendas of auditing standards setters as well as audit firms. The Public Company Accounting Oversight Board (PCAOB) currently provides information regarding audit quality through the release of inspection reports, and the Board intends to establish and report audit quality indicators. To provide additional perspective on audit quality, we obtain auditors’ and investors’ views, definitions, and indicators of audit quality. We find that investors’ definitions of audit quality focus more on inputs to the audit process than do auditors’, and that investors view the number of PCAOB deficiencies as …

Is Accounting For Stock Options Manipulated Before And After An Initial Public Offering?, Natalie Marie Flood

Honors Theses

Stock option accounting is an area in financial statements that requires substantial estimates and management discretion. Previous research in the area of stock option accounting has found that valuations of options and subsequent accounting methods have been incorrectly stated to aid a company to look financially stronger. Companies that are about to undergo an initial public offering have the most incentive to incorrectly state the value of their options. However, all of these studies have used financial data from financial statements dated before 2004. This is significant because FASB Standard 123(R) (2004) and the Sarbanes-Oxley Act (2000) have both been …

Corporate Governance And Environmental Disclosure In The Indonesian Mining Industry, Terri Trireksani, Hadrian Geri Djajadikerta

Research outputs 2014 to 2021

Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock …

Essays On Earnings Forecasts, Tax Expense And Ifrs Adoption, Yan Jin

Theses and Dissertations (Comprehensive)

In this dissertation, I include three essays regarding earnings forecasts, the DuPont analysis and tax expense, all using mandatory International Financial Reporting Standards (IFRS) adoption in Canada as a setting. In the first essay entitled “DuPont Analysis, Earnings Persistence and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada”, I propose four new models to forecast one-year-ahead return on equity and change in return on equity based on prior research in the DuPont analysis and earnings persistence. I also examine whether the persistence of return on equity has improved since Canadian companies adopted IFRS in 2011.

In the second …

Utilisasi Ppk Ii Bpjs Kesehatan: Analisis Perbandinganperilaku Warga Komplek Perumahan Dan Warga Perkampungan Di Depok, Nia Murniati

Jurnal Vokasi Indonesia

The presence of the Social Security Agency (BPJS) actually Health aims to provide a guarantee that participants benefited the maintenance and protection in fulfilling the basic needs of health. Practice, some participants often complain of the long bureaucratic process that must be taken in order to take advantage of these services, particularly for patients at the Hospital (RS). Manage system of care that is applied BPJS require tiered services through Health Care Providers (PPK) Level 1 with a health center, clinic or family doctor. Given, RS is not a big health center that accepts all patients with various forms of …